Concerns related to increases in land tax and the purpose for which the land is used, namely agricultural versus residential, have been aired publicly in recent times.
With reference to land usage, the Land Tax Act makes reference to property owners of land under agricultural use who may have a dwelling house on that property, and in referencing the agricultural rebate, the Land Tax Act CAP78A (8A)(3) states that land that is under cultivation is not to be treated as not being used exclusively for agricultural purposes by reason only of the fact that a dwelling house or other building is erected thereon.
As it stands, land usage is determined by the Planning and Development Department. The Barbados Revenue Authority’s remit is to value and tax the land according to the prescribed land usage. As land usage determinations are made, we have been working on bringing the tax rates for properties up to date with the prescribed usage. This is an ongoing process. Any application in respect to a change of land usage, would have to be made with the Planning and Development Department.
If property owners are not in agreement with the decision rendered in respect of an objection, their next step for redress is through the BRA Tribunal. Where persons have information in relation to matters of tax fraud and for reporting wrongdoing or possible illegality, a report can be submitted anonymously to the Barbados Revenue Authority via email to whistleblower@bra.gov.bb. These matters in addition to public references to fraud are taken seriously and are addressed immediately.
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